✨ Banking Regulations
2476 NEW ZEALAND GAZETTE, No. 88 24 JUNE 2011
Subpart 2—Content of key information summary, general short form disclosure statement, and supplemental disclosure statement
Key information summary
18 Information to be included in key information summary
(1) The key information summary of a registered bank must include the information prescribed in Schedule 1—
(a) in respect of its most recent off-quarter balance date, or first quarter accounting period, or third quarter accounting period (as applicable); and
(b) in the same order and under the same headings set out in that schedule.
(2) If a key information summary would be false or misleading as a result of stating the information required to be disclosed under this order, the key information summary must, under the relevant heading, include information and explanations that will make the key information summary not false or misleading.
(3) If applicable, the information contained in the key information summary must be taken from the information contained in the general short form disclosure statement.
(4) The key information summary may contain additional information to which the information required in Schedule 1 may refer by way of note, but only if that information is set out after the information required to be disclosed under that schedule.
(5) The information that is required to be disclosed under clauses 4 to 8 of Schedule 1 must include comparative figures for the previous corresponding period.
General short form disclosure statement
19 Information to be included in general short form disclosure statement
The general short form disclosure statement of a registered bank must include all of the information prescribed in Schedules 2 to 6.
Supplemental disclosure statement
20 Information to be included in supplemental disclosure statement
(1) The supplemental disclosure statement must include only the following information (if it applies):
(a) if the general short form disclosure statement states that a person other than a government guarantees any material obligations of the overseas bank, a copy of the—
(i) full guarantee contract; and
(ii) most recent financial statements and group financial statements of the guarantor; and
(iii) auditor’s report (if any) for those statements;
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NZ Gazette 2011, No 88
✨ LLM interpretation of page content
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Content requirements for short form disclosure statements
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💰 Finance & RevenueBanking regulations, Disclosure statement, Information requirements, Comparative information, Shareholder disclosure